What the New American Rescue Plan Act Means for City and County Employers
Jennifer MilakThe American Rescue Plan Act (ARPA) was signed into law on March 11, 2021. The ARPA amends the Internal Revenue Code (IRC). Sections 9641, 9642 and 9643 of the ARPA amend the IRC by adding three new sections to Chapter 21 of the IRC: “Credit for paid sick leave,” “Payroll credit for paid family leave,” and “Special rule…